收取捐款的公司, 要交稅嗎?

1. Yes, it is taxable. This is only a sponsorship fund for a company or an organisation. Notall "Voluntary" or so-called "non-profit-making"organisations are charities, however worthy their causes may be. In fact, thereis no provision in the Inland Revenue Ordinance which exempts a"voluntary" or "non-profit-making" organisation from tax.

2. More details in
http://www.ird.gov.hk/eng/tax/ach_tgc.htm